Miles B. Gietzmann is Professor of Accounting in the Economics Department of the University of Bristol. He has researched several issues around auditors' independence. An earlier paper in this journal was co-authored by him on Auditor Performance, Implicit Guarantees, and the Valuation of Legal Liability; Vol 1, No. 1.
Improving Auditor Independence Through Selective Mandatory Rotation
Article first published online: 10 MAR 2006
International Journal of Auditing
Volume 6, Issue 2, pages 183–210, July 2002
How to Cite
Gietzmann, M. B. and Sen, P. K. (2002), Improving Auditor Independence Through Selective Mandatory Rotation. International Journal of Auditing, 6: 183–210. doi: 10.1111/j.1099-1123.2002.tb00012.x
Pradyot K. Sen received his PhD from Columbia University and has been in the accounting faculty of University of California Berkeley and SUNY-Buffalo prior to joining the University of Cincinnati. His research interests are in the area of information asymmetry models in financial disclosure, managerial accounting and auditing. An earlier paper in this journal, co-authored by him, was ‘Is Auditor Moral Hazard the Only Reason to Ban Contingent Fees for Audit Services?’ Vol. 1, No. 3.
- Issue published online: 10 MAR 2006
- Article first published online: 10 MAR 2006
- Received 2001 Revised September 2001 Accepted March 2002
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